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Evaluating tax policy for location decisions

Abstract:

We consider the impact of taxation when investors face a discrete choice between two or more mutually exclusive projects; in particular we consider the location choice of multinationals. Such choices depend on an effective average tax rate. We propose a precise measure of this rate, which is shown to be equal to a weighted average of an effective marginal tax rate and an adjusted statutory tax rate, where the weights depend on the profitability of the investment. Estimates of the distribution...

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Michael Devereux More by this author
R Griffith More by this author
Publication date:
2003
URN:
uuid:cfe4319a-fbf2-4fe5-9f38-8d61971d31b6
Local pid:
oai:eureka.sbs.ox.ac.uk:1286

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